Legal Opinion
Michael Rosendale & Tamara D. Rosendale v. Commissioner
United States Tax Court
Decided July 2, 2018No. 7710-17LUnpublished
1Opinion of the Court
T.C. Memo. 2018-99
UNITED STATES TAX COURT MICHAEL ROSENDALE AND TAMARA D. ROSENDALE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7710-17L. Filed July 2, 2018. Glen E. Frost, Kaitlyn A. Loughner, and Robert B. Hamilton, for petitioners. Elizabeth C. Mourges and Nancy M. Gilmore, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioners seek review pursuant to section 6330(d)(1)1 of the determinations by the Internal 1 All statutory references are to the Internal Revenue Code in effect at all relevant times, and all Rule…
2Cases cited10 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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